Rajes Kumar, J. - (1.) By means of the present writ petition, the petitioner is challenging the order passed by the Joint Commissioner, Commercial Tax, Sector-12, Agra for the assessment year 2007-08 (1.4.2007 to 31.12.2007) under Section 7 (3) of the U.P. Trade Tax Act (hereinafter referred to as the "Act").
(2.) The petitioner is a builder and engaged in the activities of constructing the flats. A show-cause notice was issued with a view to levy the tax under the U.P. Trade Tax Act. Reliance has been placed on the decision of the Apex Court in the case of M/s K. Raheja Development Corporation v. State of Karnataka, 2005 (5) SCC 162. The petitioner filed reply to the show-cause notice and submitted that on the facts and circumstances, the decision of the Apex Court does not apply. The petitioner filed Writ Petition No. 433 of 2010 challenging the show-cause notice. This Court vide order dated 29.3.2010 disposed of the writ petition with the observation that let the assessing authority may examine the facts of the present case by passing the assessment order. The assessing authority while passing the assessment order was directed to consider as to whether on the facts and circumstances, the decision of the Apex Court is applicable or not. The rest of the observation and the direction relates to the year 2006-07 which is not relevant to the present case. In pursuance of the order of this Court, the assessment order has been passed which is being challenged in the writ petition.
(3.) Heard Sri Ashok Kumar, learned counsel for the petitioner and Sri U.K. Pandey, learned Standing Counsel.;